BNI-Hout: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
BNI-Hout
Largest movements
- Tangible fixed assets +€26,078
up €26,078 (+197%), from €13,220 to €39,298
of which Furniture and vehicles: +€26,447
- Cash +€18,096
up €18,096 (+24.9%), from €72,724 to €90,820
mainly Net result for the year (+€52,472) and Depreciation (+€10,451)
- Receivables within one year +€12,100
up €12,100 (+100%), from €12,058 to €24,158
of which Trade receivables: +€12,138
- Reserves +€52,472
up €52,472 (+89.6%), from €58,551 to €111,023
- Other debts +€4,558
up €4,558 (+20.0%), from €22,813 to €27,371
- Depreciation +€6,298
up €6,298 (+152%), from €4,154 to €10,451
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €98,002 | €154,275 | +€56,273 | +57.4% |
| Fixed assets | 21/28 | €13,220 | €39,298 | +€26,078 | +197% |
| Tangible fixed assets | 22/27 | €13,220 | €39,298 | +€26,078 | +197% |
| Plant, machinery and equipment | 23 | €479 | €110 | -€369 | -77.1% |
| Furniture and vehicles | 24 | €12,740 | €39,188 | +€26,447 | +208% |
| Current assets | 29/58 | €84,782 | €114,978 | +€30,196 | +35.6% |
| Amounts receivable within one year | 40/41 | €12,058 | €24,158 | +€12,100 | +100% |
| Trade receivables | 40 | €10,323 | €22,461 | +€12,138 | +118% |
| Other amounts receivable | 41 | €1,735 | €1,697 | -€38 | -2.2% |
| Cash at bank and in hand | 54/58 | €72,724 | €90,820 | +€18,096 | +24.9% |
| Total equity and liabilities | 10/49 | €98,002 | €154,275 | +€56,273 | +57.4% |
| Equity | 10/15 | €60,551 | €113,023 | +€52,472 | +86.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €58,551 | €111,023 | +€52,472 | +89.6% |
| Distributable reserves | 133 | €58,551 | €111,023 | +€52,472 | +89.6% |
| Amounts payable | 17/49 | €37,451 | €41,252 | +€3,801 | +10.1% |
| Amounts payable within one year | 42/48 | €37,451 | €41,252 | +€3,801 | +10.1% |
| Taxes, remuneration and social security | 45 | €14,638 | €13,880 | -€757 | -5.2% |
| Taxes | 450/3 | €14,638 | €13,880 | -€757 | -5.2% |
| Other amounts payable | 47/48 | €22,813 | €27,371 | +€4,558 | +20.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,154 | €10,451 | +€6,298 | +152% |
| Other operating charges | 640/8 | €618 | €1,083 | +€465 | +75.2% |
| Gross operating margin | 9900 | €77,990 | €77,937 | -€53 | -0.1% |
| Operating profit (loss) | 9901 | €73,219 | €66,404 | -€6,815 | -9.3% |
| Financial charges | 65/66B | €30 | €51 | +€21 | +70.0% |
| Recurring financial charges | 65 | €30 | €51 | +€21 | +70.0% |
| Profit (loss) for the period before taxes | 9903 | €73,189 | €66,353 | -€6,836 | -9.3% |
| Income taxes | 67/77 | €14,638 | €13,880 | -€757 | -5.2% |
| Profit (loss) for the period | 9904 | €58,551 | €52,472 | -€6,079 | -10.4% |
| Profit (loss) for the period to be appropriated | 9905 | €58,551 | €52,472 | -€6,079 | -10.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.